CA Certificate Format for Income Tax in Word

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FORM NO.31C

[See rule 40B]

Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company

1. I have examined the accounts and records of SANDHA TRADERS PRIVATE LIMITED, 5/2, Ananda Nagar, ADRODA- 382250 GUJRAT (name and address of the assessee with PAN) BBKPA9723G engaged in business of Manufacturing Industry - Electronics including Computer Hardware [0106] (nature of business) in order to arrive at the book profit during the year ended on the 31st March, 2016.

2.(a) I certify that the book profit has been computed in accordance with the provisions of this section. The tax payable under section 115JB of the Income-tax Act in respect of the assessment year 2016-17 is Rs. 10640, which has been determined on the basis of the details in Annexure A to this form.

3. In my opinion and to the best of my knowledge and according to the explanations giving to me the particulars given in the Annexure-A are true and correct.

	for R.L  COMPANY
	Chartered Accountants
Date : 12/06/2017	SUMITRA KUMAR
Place : AHMEDABAD	(PROPRIETOR) Membership No. : 01116 S-17, SHASTRI NAGAR, AHMEDABAD, ADVAL-382111 GUJRAT FRN : 454545E

ANNEXURE A

[See paragraph 2]

Details relating to computation of Book Profits for the purposes

of section 115JB of the Income-tax Act, 1961

1.	Name of the assessee	SANDHA TRADERS PRIVATE LIMITED
2.	Particulars of address	5/2, Ananda Nagar, ADRODA- 382250 GUJRAT
3.	Permanent Account Number	BBKPA9723G
4.	Assessment Year	2016-17
5.	Total income of the company under the Income-tax Act	Rs28220
6.	Income-tax payable on total income	Rs. 8540
7.	Whether Profit and Loss Account is prepared in accordance with the provisions of Parts II and III of Schedule VI to the Companies Act, 1956 (1 of 1956)	Yes
8.	Whether the Profit and Loss Account referred to in column 7 above has followed the same accounting policies, accounting standards for preparing the profit and loss account and the same method of rates for calculating depreciation as have been adopted for preparing accounts laid before the company at its annual general body meeting? If not, the extent and nature of variation be specified.	Yes
9.	Net profit according to Profit and Loss Account referred to in (7) above	Rs. 65340
10.	Amount of net profit as shown in Profit and Loss Account as increased by the amounts referred to in clauses (a) to (f) of Explanations of sub- section (2) of this section (file working separately, where required)	Clause	Amount
		Rs. 0
11.	The amount as referred to in item 10 as reduced by the amounts referred to in clauses (i) to (vii) of Explanation of sub-section (2) of this section. (File working separately, where required)	Clause	Amount
		Rs. 0
12.	Book profit as computed according to Explanation given in sub-section (2)	Rs. 65340
13.	18.5% of "book profit" as computed in 12 above	Rs. 10320
14.	In case income-tax payable by the company referred to at Sl. No. 6 is less than eighteen and one-half percent of its book profits shown in column 12, the amount of income-tax payable by the company would be 18.5% of column 12, i.e. as per (13)	Rs. 10320

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